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在现实生活中，企业合并、出售或企业改制剥离业务往往在年度中间发生。根据《合并会计报表暂行规定》和财政部财会［1999］49文的精神：(1)企业年度中间因股权变动不再纳入合并范围的，合并会计报表应相应调整年初数；(2)年度内因股权增加而纳入合并会计报表范围的，要相应调
In real life, business mergers, sales or divestitures of corporate restructuring tend to occur in the middle of the year. According to the Provisional Regulations of Consolidated Financial Statements and the document of Cai Kuai [1999] No. 49 of the Ministry of Finance, (1) The Company shall adjust the opening balance of the consolidated financial statements accordingly due to the change of shareholding within the scope of consolidation; (2) Equity increased and included in the scope of consolidated financial statements, to be adjusted accordingly